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CHICAGO SMSA v. ILLINOIS COMMERCE COM'N

No. 3-96-0189.

672 N.E.2d 37 (1996)

284 Ill. App.3d 326

219 Ill.Dec. 722

CHICAGO SMSA LIMITED PARTNERSHIP, Illinois SMSA Limited Partnership, Cybertel Cellular Telephone Company, and Illinois RSA 6 & 7 Limited Partnership, Petitioners-Appellants, v. ILLINOIS COMMERCE COMMISSION, Respondents-Appellees.

Appellate Court of Illinois, Third District.

October 16, 1996.

Attorney(s) appearing for the Case

Edward A. Butts, Paul T. Dahlquist, Chicago, for Chicago SMSA, Sprint Cellular Company, Ameritech Mobile Phone Service of Chicago, Inc., Cybertel Cellular Telephone Company, Cybertel Corporation, Cellular Mobile Systems of Missouri, Inc., Gensub, Inc., Illinois RSA 6 & 7, Southern Illinois Cellular Company, Montrose Mutual Cellular Telephone, Alhambra Grantfork Cellular Telephone Company, Illinois SMSA, Ameritech Mobile Phone Service of Illinois, Inc., U.S. West New Vector Group, Inc., Midwest Cellular Associates, Ameritech Mobile Communications, Inc.

David Nixon, Illinois Commerce Commission, Chicago, for Illinois Commerce Commission.

Presiding Justice BRESLIN delivered the opinion of the court:

The petitioners, Chicago SMSA limited Partnership, Illinois SMSA Limited Partnership, Cybertel Cellular Telephone Company, and Illinois RSA 6 & 7 Limited Partnership (petitioners), appeal an order of the Illinois Commerce Commission (Commission) which determined that they were required to pay the public utility tax on revenues generated by their provision of cellular telephone services. We hold that...

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